https://www.taxtmi.com/caselaws?id=466712 Section 163(2) requires that a person shall not be treated as agent of a non-resident unless afforded an opportunity of being heard on that liability; revenue proceeded to treat the assessee as agent without providing a proper hearing. The matter is remitted to the Assessing Officer for fresh consideration with directions to give the assessee three effective opportunities to be heard and to proceed in accordance with law; appeal recorded as allowed for statistical purposes. en-us Fri, 04 Jun 2021 00:00:00 +0530 Tue, 17 Feb 2026 19:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466712 Section 163(2) requires that a person shall not be treated as agent of a non-resident unless afforded an opportunity of being heard on that liability; revenue proceeded to treat the assessee as agent without providing a proper hearing. The matter is remitted to the Assessing Officer for fresh consideration with directions to give the assessee three effective opportunities to be heard and to proceed in accordance with law; appeal recorded as allowed for statistical purposes. Case-Laws Income Tax Fri, 04 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466712